AIS - CH 18

balanced scorecard

A management report that measures four dimensions of organizational performance: financial, internal operations, innovation and learning, and customer perspectives.

dashboards

Interactive real-time displays of key indicators of operating performance.

element

A specific data item in an iXBRL instance document, such as a financial statement line item.

extension taxonomy

A set of custom XBRL tags to define elements unique to the reporting organization that are not part of the standard generally accepted taxonomies for that industry.

flexible budget

A budget in which the amounts are stated in terms of formulas based on actual level of activity.

inline XBRL

(iXBRL) An open standard that merges HTML and XBRL tags so that the same document is simultaneously human-readable in a browser yet also contains structured data that is machine-readable.

instance document

An iXBRL file that contains tagged data.

journal voucher file

A file that stores all journal entries used to update the general ledger.

linkbases

One or more XBRL files that define the relationships among elements found in a specific instance document.

responsibility accounting

A system of reporting financial results on the basis of managerial responsibilities within an organization.

style sheet

An XBRL file that provides instructions on how to display (render) an instance document on either a computer screen or printed report.

taxonomy

A set of XBRL files that defines elements and the relationships among them.

trial balance

A report listing the balances of all general ledger accounts. It is used to verify that the total debit balances in various accounts equal the total credit balances in other accounts.

XBRL

eXtensible Business Reporting Language is a variant of XML (eXtensible Markup Language) specifically designed for use in communicating the content of financial data. It does this by creating tags for each data item that look much like the tags used by HTML.